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	Mauritius Africa	Italy Europe	Cayman Islands Central America & Caribbean
Overview	Mauritius is a stable jurisdiction with structured residency and corporate routes, often combined for international families and founders. Bordercase coordinates with licensed Mauritian partners.	Italy offers EU residency routes for self-employed, entrepreneurs, retirees, and recently a digital nomad / remote worker route. Bordercase coordinates with licensed Italian partners for filings and tax planning.	The Cayman Islands is an established offshore financial centre and a long-standing jurisdiction for fund, family-office, and holding structures. Bordercase coordinates with licensed Caymanian partners.
Best for	Founders Banking Trust HNW English admin	Families Remote workers EU access Long-term residency	Funds Holding structures HNW English admin
Currency	MUR	EUR	KYD
Language	English / French	Italian	English
Time zone	UTC+4	UTC+1	UTC-5
EU member	No	Yes	No
Schengen	No	Yes	No
Residency	Mauritius residency routes: Premium Visa - remote work Occupation Permit - investor / professional / self-employed Residence Permit by property purchase - within approved schemes Family routes	Italian residency routes: Elective Residency Visa - passive income, no employment in Italy Self-employment visa (within quota) Entrepreneur visa Investor visa Digital nomad / remote worker - for qualified professionals Flat-tax regime (Article 24-bis) and impatriate regime may apply.	Cayman Islands residency routes: Certificate of Permanent Residence for Persons of Independent Means - qualifying investment Residency Certificate (Substantial Business Presence) - operating a qualifying business Work permits for employer-sponsored roles Family routes
Company setup	GBC (Global Business Company) and Domestic Companies are the standard structures. Substance requirements following OECD reforms must be considered; the GBC framework has evolved materially.	SRL (Limited Liability Company) and SRL Semplificata are the standard structures. Italian tax residency triggers worldwide reporting; the flat-tax regime for new residents (article 24-bis) and the impatriate regime may apply to eligible individuals.	Exempted Companies, LLCs, and partnerships are widely used in fund and holding structures. Economic substance rules apply to relevant activities.
Banking	Local banks support resident and corporate accounts; KYC and source-of-funds requirements are real. Bordercase coordinates banking introductions.	Resident banking is straightforward; corporate banking and certain non-standard structures require coordination. Bordercase introduces banking partners where useful.	Banking is mature but selective. Source-of-funds documentation is central. Bordercase coordinates introductions through current partners.
Family	Family inclusion is supported. International schools are available in major regions.	Family reunification is supported. Public and private schools are widely available; international schools are concentrated in major cities.	Family inclusion is supported on most residency routes. International schools are concentrated on Grand Cayman.
Risks	Risks Bordercase watches for in Mauritius: Substance reform impacts on Global Business Companies FATCA / CRS reporting on related accounts Mauritian residency vs physical-presence-based tax residence elsewhere Banking introductions vary by activity	Risks Bordercase watches for in Italy: Tax residency triggers Flat-tax regime eligibility and possible revocation Regional administrative variation Language and bureaucratic friction Impatriate regime conditions vary	Risks Bordercase watches for in the Cayman Islands: Economic substance reporting and audit Reputational handling around offshore structures KYC tightening across the industry
Documents	Typical Mauritius documents: Passport Criminal record certificate Proof of income / investment Health insurance Accommodation evidence Marriage / birth certificates for family Apostille where required.	Typical Italian residency documents: Passport Criminal record certificate Proof of income (significant for elective residency) Health insurance valid in Italy Accommodation evidence Codice fiscale (tax number) Apostille and certified Italian translation where required.	Typical Cayman documents: Passport Source-of-funds evidence Health and police clearances Apostilled foreign documents Family certificates for dependents

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